Faced with the need of the authorized public accountant to apply accounting research in their professional training, performance, personal development, it will be necessary to apply an adequate research methodology that allows to respond to the frequent concern of the students of the master's degree. Some research works lack a methodology that contributes as a contribution of experiences and knowledge on the part of their authors. Statistical data show that the participation of professionals demands a lot to complement their knowledge in multidisciplinary research projects in financial and accounting matters necessary for the completion of their studies. The accounting research seeks to ground the empirical practice through reflections related to its object of study, the appropriate method, the nature of accounting, since it has to adapt to the needs of the environment without neglecting the intellectual capital